HomeMy WebLinkAboutResolutions - 2009.03.26 - 9824MISCELLANEOUS RESOLUTION #09063 March 26, 2009
BY: Finance Committee, Tom Middleton, Chairperson
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET/EQUALIZATION DIVISION -
CONCURRENCE OF OAKLAND COUNTY BOARD OF COMMISSIONERS WITH COUNTY
EQUALIZATION MANAGER TO ELECT TO AUDIT PRINCIPAL RESIDENCE EXEMPTIONS (NKIA
HOMESTEAD EXEMPTIONS) UNDER THE PROVISIONS OF MCL 211.7cc (10)
To the Oakland County Board of Commissioners
Chairperson, Ladies and Gentlemen:
WHEREAS the Michigan Legislature created a principal residence exemption audit program in Public Act
105 of 2003, MCL 211.7cc (10) in order to generate revenue for Michigan school districts; and
WHEREAS MCL 211 Ice imposes interest of 1- 1/4 per cent per month on denied principal residence
exemptions, and earmarks that interest to townships/cities, counties, and the Department of Treasury with
seventy percent (70%) of the interest going to the entity that denies the exemption with the other entities
sharing the remaining interest; and
WHEREAS under prior law, county officials could not deny any principal residence exemptions and
assessors could not deny prior year exemptions but under MCL 211.7oc, county equalization directors
and county treasurers now have the same authority as Treasury to deny exemptions for the current year
and three prior years, if the county chooses to accept this authority; and
WHEREAS the election by County Equalization Manager (who functions as the County's Equalization
Director) to audit principal residence exemptions under the provisions of MCL 2117cc (10) needs the
concurrence by resolution of the County Board of Commissioners; and
WHEREAS by MISCELLANEOUS RESOLUTIONS #03253 and #07237 the Oakland County Board of
Commissioners initially and subsequently authorized the Oakland County Equalization Manager to elect
to audit principal residence exemptions under the provisions of MCL 211.7cc (10); and
WHEREAS under the provisions of MCL 211.7cc (10) after an initial election to audit principal residence
exemptions is made, and/or renewed, subsequent elections to audit principal residence exemptions must
be made every five (5) years beginning in 2009.
NOW THEREFORE BE IT RESOLVED that the Oakland County Board of Commissioners hereby renews
its authorization to the Oakland County Equalization Manager to elect to audit principal residence
exemptions under the provisions of MCL 211.7cc (10).
BE IT FURTHER RESOLVED that in order to accomplish the election to audit and the audit of principal
residence exemptions the Oakland County Equalization Manager is authorized to execute the document
entitled "County Election to Audit Principal Residence Exemptions" attached hereto.
BE IT FURTHER RESOLVED that all expenditures incurred and revenues received as a result of principal
residence exemptions audits continue to be recorded in the Delinquent Tax Revolving Fund (DTRF)
(#51600-7010110) as approved per Miscellaneous Resolution #03253.
FINANCE COMMITTEE
FINANCE COMMITTEE
Motion carried unanimously on a roll call vote.
Resolution #09063 March 26, 2009
Moved by Long supported by Jackson the resolutions (with fiscal notes attached) on the Consent Agenda
be adopted (with accompanying reports being accepted).
AYES: Burns, Capella, Coleman, Coulter, Douglas, Gershenson, Gingell, Gosselin, Greimel,
Hatchett, Jackson, Jacobsen, Long, McGillivray. Middleton, Nash, Potter, Potts, Runestad, Schwartz,
Scott. Woodward, Zack, Bullard. (24)
NAYS: None. (0)
A sufficient majority having voted in favor, the resolutions (with fiscal notes attached) on the Consent
Agenda were adopted (with accompanying reports being accepted).
#1.•
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Ruth Johnson, Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true
and accurate copy of a resolution adopted by the Oakland County Board of Commissioners on March 26,
2009, with the original record thereof now remaining in my office.
In Testimony Whereof, I have hereunto set my hand and affixed the seal of the County of Oakland at
Pontiac, Michigan this 26th day of March, 2009.
Gat
Ruth Johnson, County Clerk